Equal Protection Income Taxes Defense of Marriage Act

The Equal Protection Clause is a section of the 14th Amendment to the United States Constitution that provides that "no state shall...deny to any citizen within its jurisdiction the equal protection of the... more +
The Equal Protection Clause is a section of the 14th Amendment to the United States Constitution that provides that "no state shall...deny to any citizen within its jurisdiction the equal protection of the laws." Essentially, the Equal Protection Clause provides that the government must treat an individual the same way that it treats other individuals in the same circumstances. The 14th Amendment Equal Protection Clause applies only to state governments, but the requirements of the clause apply to the federal government through the Due Process Clause of the 5th Amendment. less -
News & Analysis as of

IRS Provides Some Guidance on Federal Tax Matters for Same-Sex Marriage

Earlier this year, in the case of U.S. v. Windsor, the US Supreme Court struck down Section 3 of the Defense of Marriage Act (DOMA). Under Section 3 of DOMA, the definitions of "marriage" and "spouse" had been limited to a...more

Supreme Court Strikes Down Federal Defense Of Marriage Act – Open Questions For Benefit Plan Sponsors

On June 26, 2013, in a 5-4 vote the U.S. Supreme Court ruled that the 1993 Defense of Marriage Act (DOMA) was unconstitutional as a violation of Fifth Amendment guarantees of equal protection and equal liberty....more

Pennsylvania Employers Left Wondering How They Are Affected By The Supreme Court's Decision On DOMA

Last week, the Supreme Court of the United States struck down as unconstitutional a key provision of the Defense of Marriage Act (DOMA) that defined “marriage” for purposes of over 1,100 federal laws as a legal union between...more

DOMA Undone

Signed into law in 1996, the Defense of Marriage Act, known as DOMA, defined “marriage” for purposes of federal law as a union between one man and one woman as husband and wife, and “spouse” as a person of the opposite sex....more

Did You Know… The Supreme Court’s DOMA Ruling Opening Federal Benefits To Same-Sex Couples Requires Employers To Update Employee...

The Supreme Court’s ruling that the Defense of Marriage Act’s definition of marriage as a legal union only between one man and one woman is unconstitutional requires employers to treat same-sex couples who are legally married...more

Defense of Marriage Act Ruling Has Multiple Effects on Benefit Plans

On June 26, the US Supreme Court ruled in United States v. Windsor that Section 3 of the federal Defense of Marriage Act (DOMA) is unconstitutional. The Supreme Court ruled that DOMA’s federal exclusion of state-recognized...more

Personal Planning Strategies - July 2013

On June 26, 2013, the United States Supreme Court issued its decisions in Windsor v. United States and Hollingsworth, et. al. v. Perry et. al., thus ending a four year "fast-track" judicial expedition of the validity of the...more

What the DOMA and Prop. 8 Decisions Mean for Employers - Last Week’s Decisions Will Impact Employer-Provided Benefits

The U.S. Supreme Court ruled last week that the Defense of Marriage Act’s (DOMA) definition of marriage is unconstitutional. The Court's decision and the decisions allowing same-sex marriage to resume in California will have...more

The Impact of the Supreme Court’s DOMA Decision on Your Employee Benefit Plans

On June 26, 2013, the United States Supreme Court held that the Defense of Marriage Act (known as DOMA) is unconstitutional. What does this mean for your company’s employee benefit plans?...more

UPDATE - Same-Sex Marriage Cases: Immediate Impact on Benefit Plans

On June 26, 2013, the Supreme Court issued its landmark ruling in Windsor v. United States holding that same-sex marriages valid under state law are now recognized at the federal level, thereby transforming the treatment of...more

Estate Planning Opportunities Arising from Recent Landmark Supreme Court Decisions Concerning Marriages of Same-Sex Couples

On June 26, 2013, the US Supreme Court (the “Supreme Court”) struck down Section 3 of the federal Defense of Marriage Act (DOMA) as unconstitutional in the case of United States v. Windsor (“Windsor”). In a related case, the...more

Supreme Court’s DOMA Ruling: Employee Benefit Plan, Tax, and Employment Considerations

Court's holding makes federal benefits and tax advantages available to same-sex couples but raises further questions. On June 26, the U.S. Supreme Court issued its long-awaited decision in United States v. Windsor,...more

A long engagement: Married same-sex couples finally receive post-DOMA access to federal tax and estate planning benefits

The U.S. Supreme Court’s ruling in United States v. Windsor will forever change many facets of the lives of same-sex couples....more

Should Married Nonresident Aliens Elect Joint Return Status?

The recent decisions of the US Supreme Court, (in the Defense of Marriage Act and Proposition 8 cases) to strike down anti-gay marriage legislation may very well produce an increase in immigrant marriages. The actual number...more

The Supreme Court Strikes Down DOMA: How the Ruling Will Impact Employers

What you need to know: The Supreme Court has ruled that the Defense of Marriage Act, a federal law defining "marriage" as "a legal union between one man and one woman," deprives same-sex spouses of the equal liberty that...more

DOMA’S Demise Has Broad Impact on U.S. Benefit Plans: Prepare for new claims and practices

When you heard about the invalidation of the part of the Defense of Marriage Act (DOMA) that defined marriage as between a man and a woman by the United States Supreme Court, you probably thought: “Now my plan is going to...more

Landmark US Supreme Court Decision May Extend US Tax Benefits to UK Civil Partners

On Wednesday, 26 June 2013, the US Supreme Court ruled that Section 3 of the Defense of Marriage Act (“DOMA”), which limits the definition of “marriage” to “a legal union between one man and one woman as husband and wife” and...more

Q&A With Bill Rohrer And Equally Wed Magazine Expert Answers: How DOMA Will Impact Filing For Taxes

Today the U.S. Supreme Court declared unconstitutional the Defense of Marriage of Act of 1996 in the Windsor v. United States case, which blocked federal benefits to same-sex couples. Originally Published in Equally Wed...more

Supreme Court Overturns Defense of Marriage Act

On June 26, 2013, the Supreme Court of the United States overturned Section 3 of the Defense of Marriage Act ("DOMA") in Windsor v. United States. Prior to the Supreme Court's decision, Section 3 of DOMA, a federal law, had...more

Supreme Court Rules DOMA Unconstitutional – Employee Benefit Plan Implications

Yesterday, the U.S. Supreme Court, in U.S. v. Windsor, ruled that Section 3 of the Defense of Marriage Act (DOMA) is unconstitutional because it violates the Fifth Amendment’s equal protection guaranty for persons of the same...more

eBenefits Alert - Same-sex Marriage Decisions: What Now for Employee Benefits?

The Supreme Court’s decisions on two cases implicating the intersection of employee benefits and same-sex marriage were issued this morning, June 26, 2013. The opinions issued involved the federal Defense of Marriage Act...more

How Does The Supreme Court’s DOMA Decision Impact Employers?

The U. S. Supreme Court has declared unconstitutional a portion of the Defense of Marriage Act (DOMA), which had established a federal definition of marriage as a legal union only between one man and one woman....more

DOMA struck down - what this means for your employee benefits plans

On Wednesday the US Supreme Court ruled that the federal Defense of Marriage Act (DOMA) is unconstitutional. We believe that this ruling will require employers to review and possibly amend many of their retirement and...more

Legal Alert: Top 10 Considerations for Employee Benefit Plans After Windsor

Yesterday’s U.S. Supreme Court decision in United States v. Windsor struck down Section 3 of the federal Defense of Marriage Act (DOMA) as unconstitutional, and held that the federal government must recognize and accept...more

How Does The Fall Of DOMA Impact The FMLA And Other Employee Benefits?

Unless you've been securely wedged under a rock over the past 24 hours, you know that the U.S. Supreme Court has declared unconstitutional the Defense of Marriage Act (DOMA), which had established a federal definition of...more

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